Section 1. Short title
This Act may be cited as the Abortion Is Not Health Care Act of 2024.
(a) In general
Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
(1) In general
An amount paid during the taxable year for an abortion shall not be taken into account under subsection (a).
(2) Exceptions
Paragraph (1) shall not apply in the case of an abortion with respect to—
(A) a woman suffering from a physical disorder, physical injury, or physical illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, or
(B) a pregnancy that is the result of an act of rape or incest.
(b) Effective date
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.